Notice 2012-9 provides transitional relief which will postpone the reporting requirements for some employers and types of plans. All employers that provide “applicable employer-sponsored coverage” under a group health plan are subject to the reporting requirement except for the following employers and types of plans which receive transition relief under Notice 2012-9. The following will not be required to disclose health care costs on their 2012 W-2 forms (W-2 forms required for calendar year 2012 issued in 2013) or future calendar years until the IRS publishes guidance giving at least six months of advance notice of any change to the transitional relief. However, these employers and types of plans may voluntarily report costs.

Employers filing fewer than 250 W-2 forms for the previous calendar year (W-2 forms required for 2011 issued in 2012)

Multi-employer plans

Health Reimbursement Arrangements

Dental and vision plans that either are not integrated into another group health plan or give participants a choice of declining the coverage or electing it and paying an additional premium

Self-insured plans of employers not subject to COBRA continuation coverage or similar requirements

Employee assistance programs, on-site medical clinics, or wellness programs for which the employer does not charge a premium under COBRA continuation coverage or similar requirements

Employers furnishing W-2 forms to employees who terminate before the end of a calendar year and request a W-2 form before the end of the year

If your organization provides applicable employer- sponsored coverage under a group health plan and does not fall into one of the seven categories above, you are required to report certain health care costs on your W-2 forms required for 2012 issued in 2013.

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